INTER LSC BINCHE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
INTER LSC BINCHE
Largest movements
- Tangible fixed assets -€266,165
down €266,165 (-9.2%), from €2.9m to €2.6m
of which Plant, machinery and equipment: -€171,634
- Cash -€253,820
down €253,820 (-34.0%), from €746,835 to €493,015
mainly Trade debts (-€417,058) and Debts after one year (-€306,760)
- Receivables within one year -€172,024
down €172,024 (-36.9%), from €466,500 to €294,476
of which Trade receivables: -€143,256
- Deferred charges and accrued income -€163,673
down €163,673 (-72.7%), from €225,165 to €61,492
- Stocks and contracts +€76,395
up €76,395 (+11.2%), from €683,159 to €759,554
- Trade debts -€417,058
down €417,058 (-24.0%), from €1.7m to €1.3m
- Debts after one year -€306,760
down €306,760 (-9.3%), from €3.3m to €3.0m
- Profit (loss) carried forward -€291,378
down €291,378 (-63.5%), from -€458,552 to -€749,930
- Current portion of long-term debt +€105,306
up €105,306 (+47.9%), from €219,712 to €325,018
- Tax, wage and social debts +€76,738
up €76,738 (+262%), from €29,331 to €106,069
of which Remuneration and social security: +€76,448
- Gross operating margin +€1.2m
up €1.2m (+428%), from €274,759 to €1.5m
- Staff costs +€736,266
up €736,266 (+246%), from €299,336 to €1.0m
- Financial charges +€123,360
up €123,360 (+208%), from €59,418 to €182,778
of which Financial charges: +€116,423
- Depreciation +€53,709
up €53,709 (+14.7%), from €365,822 to €419,531
- Other operating charges +€39,767
up €39,767 (+170%), from €23,415 to €63,181
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,134,179 | €4,359,797 | -€774,382 | -15.1% |
| Formation expenses | 20 | €122,494 | €114,123 | -€8,372 | -6.8% |
| Fixed assets | 21/28 | €2,890,026 | €2,637,137 | -€252,889 | -8.8% |
| Tangible fixed assets | 22/27 | €2,887,490 | €2,621,325 | -€266,165 | -9.2% |
| Land and buildings | 22 | - | €92,762 | +€92,762 | |
| Plant, machinery and equipment | 23 | €1,538,236 | €1,366,601 | -€171,634 | -11.2% |
| Furniture and vehicles | 24 | €393,827 | €308,587 | -€85,239 | -21.6% |
| Other tangible fixed assets | 26 | €955,428 | €853,375 | -€102,053 | -10.7% |
| Financial fixed assets | 28 | €2,535 | €15,812 | +€13,277 | +524% |
| Current assets | 29/58 | €2,121,659 | €1,608,538 | -€513,121 | -24.2% |
| Stocks and contracts in progress | 3 | €683,159 | €759,554 | +€76,395 | +11.2% |
| Stocks | 30/36 | €683,159 | €759,554 | +€76,395 | +11.2% |
| Amounts receivable within one year | 40/41 | €466,500 | €294,476 | -€172,024 | -36.9% |
| Trade receivables | 40 | €363,461 | €220,205 | -€143,256 | -39.4% |
| Other amounts receivable | 41 | €103,039 | €74,270 | -€28,768 | -27.9% |
| Cash at bank and in hand | 54/58 | €746,835 | €493,015 | -€253,820 | -34.0% |
| Deferred charges and accrued income | 490/1 | €225,165 | €61,492 | -€163,673 | -72.7% |
| Total equity and liabilities | 10/49 | €5,134,179 | €4,359,797 | -€774,382 | -15.1% |
| Equity | 10/15 | -€158,552 | -€449,930 | -€291,378 | -184% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€458,552 | -€749,930 | -€291,378 | -63.5% |
| Amounts payable | 17/49 | €5,292,731 | €4,809,727 | -€483,004 | -9.1% |
| Amounts payable after more than one year | 17 | €3,283,048 | €2,976,287 | -€306,760 | -9.3% |
| Financial debts | 170/4 | €3,283,048 | €2,976,287 | -€306,760 | -9.3% |
| Amounts payable within one year | 42/48 | €2,009,684 | €1,774,670 | -€235,013 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €219,712 | €325,018 | +€105,306 | +47.9% |
| Trade debts | 44 | €1,737,618 | €1,320,560 | -€417,058 | -24.0% |
| Suppliers | 440/4 | €1,737,618 | €1,320,560 | -€417,058 | -24.0% |
| Taxes, remuneration and social security | 45 | €29,331 | €106,069 | +€76,738 | +262% |
| Taxes | 450/3 | €98 | €389 | +€291 | +296% |
| Remuneration and social security | 454/9 | €29,233 | €105,680 | +€76,448 | +262% |
| Other amounts payable | 47/48 | €23,023 | €23,023 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €58,770 | +€58,770 | |
| Non-recurring operating income | 76A | €70,706 | €282,162 | +€211,456 | +299% |
| Remuneration, social security and pensions | 62 | €299,336 | €1,035,602 | +€736,266 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €365,822 | €419,531 | +€53,709 | +14.7% |
| Other operating charges | 640/8 | €23,415 | €63,181 | +€39,767 | +170% |
| Non-recurring operating charges | 66A | €287 | €45,534 | +€45,247 | +15,766% |
| Gross operating margin | 9900 | €274,759 | €1,450,804 | +€1.2m | +428% |
| Operating profit (loss) | 9901 | -€414,100 | -€113,044 | +€301,055 | +72.7% |
| Financial income | 75/76B | €15,064 | €4,735 | -€10,329 | -68.6% |
| Recurring financial income | 75 | €15,064 | €4,735 | -€10,329 | -68.6% |
| Financial charges | 65/66B | €59,418 | €182,778 | +€123,360 | +208% |
| Recurring financial charges | 65 | €59,418 | €175,841 | +€116,423 | +196% |
| Non-recurring financial charges | 66B | - | €6,937 | +€6,937 | |
| Profit (loss) for the period before taxes | 9903 | -€458,454 | -€291,087 | +€167,367 | +36.5% |
| Income taxes | 67/77 | €98 | €291 | +€192 | +196% |
| Profit (loss) for the period | 9904 | -€458,552 | -€291,378 | +€167,174 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€458,552 | -€291,378 | +€167,174 | +36.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.